From July 1, 2022, the electricity tax will be reduced from 90.3 øre per kWh to 76.3 øre per kWh.
A kilowatt of electricity has thus become 14 øre cheaper before VAT.
The electricity tax will then be lowered further towards 2030:
| Period | Øre per kWh |
| 1/1 2022 - 30/6 2022 | 90,3 |
| 1/7 2022 - 31/12 2022 | 76,3 |
| 1/1 2023 - 31/12 2023 | 71,1 |
| 1/1 2024 - 31/12 2024 | 70,1 |
| 1/1 2025 - 31/12 2029 | 63,9 |
| 1/1 2030 - 31/12 2030 | 62,9 |
Rates for electricity tax reimbursement
The reduction of the electricity tax means that VAT-registered businesses that are eligible for an electricity tax refund must use a lower rate when calculating the refund.
Professional businesses are only entitled to a refund of electricity tax on electricity used for space heating, hot water and comfort cooling. This restriction will be lifted from January 1, 2023, after which the electricity tax on the rest of the electricity used in the business can also be reimbursed.
Electricity can be reimbursed at the following rate:
| Period | Øre per kWh |
| 1/1 2022 - 30/6 2022 | 89,9 |
| 1/7 2022 - 31/12 2022 | 75,9 |
You are welcome to contact us by phone +45 3929 0800 or write to us buusjensen@buusjensen.dk